NURUL SALSABILA, SALMA (2022) PENGARUH GENDER, PENGETAHUAN, TINGKAT POSISI, PENGALAMAN, UKURAN KAP DAN TEKANAN KETAATAN TERHADAP AUDIT JUDGMENT. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
Penelitian ini memiliki tujuan untuk mengetahui bagaimana pengaruh gender, pengetahuan, tingkat posisi, pengalaman, ukuran KAP dan tekanan ketaatan terhadap audit judgment. Populasi dalam penelitian ini adalah auditor yang bekerja pada Kantor Akuntan Publik di Banten. Sampel dalam penelitian ini yaitu 84 responden dari 11 Kantor Akuntan Publik. Teknik penarikan sampel yang digunakan adalah purposive sampling. Penelitian ini menggunakan data primer yang diperoleh melalui penyebaran kuesioner untuk mendapatkan informasi dari responden. Data dalam penelitian ini diolah dengan menggunakan software SPSS versi 23 mulai dari statistik deskriptif hingga pengujian hipotesis. Hasil dalam penelitian ini menunjukkan bahwa gender, pengetahuan, tingkat posisi, pengalaman, dan tekanan ketaatan berpengaruh positif dan signifikan terhadap audit judgment. Sedangkan ukuran KAP tidak berpengaruh terhadap audit judgment.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | This study is to determine the influence of gender, knowledge, position level, experience, firm size and obedience pressure to audit judgment. The population in this study were auditors who worked at the public accounting firm in Banten. The sample in this study were 84 respondents from 11 public accounting firms. The sampling technique used in this study is purposive sampling. This study uses primary data obtained through distributing questionnaires to obtain information from respondents. The data in this study were processed using SPSS v23 software ranging from descriptive statistics to hypothesis testing. The results in this study indicate that gender, knowledge, position level, experience, and obedience pressure have a positive and significant effect on audit judgment. Meanwhile, firm size has no effect on audit judgment. Keywords: gender, knowledge, position level, experience, firm size, complience pressure and audit judgment | |||||||||
| Uncontrolled Keywords: | Kata kunci : gender, pengetahuan, tingkat posisi, pengalaman, ukuran kap, tekanan ketaatan dan audit judgment | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HG Finance |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Perpustakaan Pusat | |||||||||
| Date Deposited: | 13 Jul 2022 15:07 | |||||||||
| Last Modified: | 13 Jul 2022 15:07 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/14467 |
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